Foreign players coming to England for the 2015 Rugby World Cup will not receive tax exemptions according to government sources.

Tax breaks have been agreed for the footballers of the two Champions League finalists who play at Wembley in May, and the athletes coming to London for the Diamond League in July or Commonwealth Games in Glasgow.

However the International Rugby Board did not apply to the government for the same exemptions which means players will face being taxed on any earnings during the six-week tournament.

"These exemptions are agreed on a case by case basis and there has been no application for the Rugby World Cup," a government spokesman said. The IRB maintains exemptions are not necessary as they do not have the same structure of appearance fees and win bonuses that other major sports events have. Instead, it pays the individual unions via grants over a four-year cycle.

An IRB spokesman said: "Rugby World Cup Limited and unions are satisfied with the processes that are in place. All aspects of tournament preparation are on track to deliver an outstanding Rugby World Cup 2015 for fans, teams, the nation and the global rugby community."